The Effect Of Profit Sharing Payments, Financial Deposit Ratio, Company Size On Mudharabah Deposits

Abstract

This study aims to analyze the effect of the payment of Profit Sharing, Financing to Deposit Ratio (FDR), and Company Size on Mudharabah Deposits at Islamic Commercial Banks in Indonesia. There are 13 Islamic Commercial Banks and the sample used is 11 banks. This type of research is quantitative research. The unit of analysis used in this research is the annual reports of Islamic commercial banks from 2015 to 2020. The results of the study show that profit sharing and company size have a significant effect on mudharabah deposits in Islamic banking in Indonesia. A number of profit-sharing payments make customers interested in making mudharabah deposits at Islamic banks, on the one hand the task of Islamic banks is to provide satisfaction for customers with usury-free practices. This usury-free practice may not provide as many benefits as conventional banks, but the amount of profit-sharing payments and the size of this company have had a significant influence on the value of mudharabah deposits. Banks that have a company size that is categorized as large will have more assets and capital funds, so that Islamic banks can manage business funds more from many sources that can bring benefits to Islamic banks. The Muslim community in Indonesia believes in Islamic banking operations, which makes them open savings deposits at Islamic banks. The effect of the Debt to Ratio financial ratio is not significant to mudharabah deposits, which means this debt ratio, in this study sample the average FDR at Islamic banks is high which makes it not significant to mudharabah deposits, on the one hand the profit sharing payments in this study are significant.